IAFEI Quarterly - Special Issue

38 Materials contained in this publication may be freely quoted or reprinted, provided credit is given to the source : International Observatory of Management Control - DFCG – Decision Performance Conseil www.conseil-dpc.com not plan (yet?) to abandon the Budget, maybe because of the practical challenges that would arise when transitioning to the "Beyond Budget" model. "The Controller has to break existing paradigms to enable her company to capture business opportunities" Eric Rochereau, CFO and CIO, Lauak, France Towards a new title for the Controller: the Performance Manager Based on the evolution of the competences required, it is rather natural to observe that, for the majority of the respondents (67%), the most suitable future title for the Controller would be "Performance Manager". This result confirms the observations made in 2016. "The Controller may suffer from a poor image" Nicolas Berland, Professsor of Management & DRM Director, University Paris-Dauphine - France. In the near future, one could imagine that the implementation of IT tools capable of producing data fast and accurately, but also to handle predictive analytics increasingly accurately with each iteration, would empower the Controller, by then Performance Manager , and enable her to focus on being an expert of these systems and on using them to initiate and pilot change to drive performance: From Management Controller to Performance Manager.